Studying the ways of effective taxation of objects of underground commercial space

• Autorzy: Malashevskyi M. , Kuzin N. , Sidorenko V. , Palamar A. , Malanchuk M.

Identyfikatory

DOI

10.24425/118695

• Języki publikacji: EN

Abstrakty

EN

In this article, the classification of underground space types is analyzed. It is established that there are objects that are taxed in the tax code of Ukraine and there are those that are not taxed. The results of the research are justified by the lack of mechanisms and technical solutions of three-dimensional objects of commercial space taxation, which have been intensively developing in Ukraine. The ways of solving legal conflicts regarding registration and taxation of real estate objects are suggested. Based on the study of the legislative base and normative legal documents in the sphere of land relations, a classifier of three-dimensional space objects, which today are fully or partially used for commercial purposes in various types of economic activity has been proposed. The analysis of the regulatory and legal framework regarding the taxation of underground space facilities has been carried out. Objects for which the taxation of land is charged and those objects for which there is no charge for the use of underground space have been identified. A methodology for the justified calculation of a decreasing percentage ratio for calculating a normative monetary evaluation (NME) is developed for the cases where the object of an underground commercial space is located at a distance from the center in one of the proposed zones.

Słowa kluczowe

EN

normative monetary evaluation; underground commercial space; taxation; cadastral registration; real estate

PL

nieruchomość; przestrzeń handlowa; rejestracja katastralna

• Wydawca: Komitet Geodezji PAN
• Czasopismo: Geodesy and Cartography
• Rocznik: 2018
• Tom: Vol. 67, no. 1
• Strony: 71--85
• Opis fizyczny: Bibliogr. 14 poz., rys., tab., wykr.

Twórcy

autor

Malashevskyi M.

• Sumy Agrarian University Land Management and Cadastre Department 160, Gerasim Kondratiev St., Sumy, Ukraine, 40000

autor

Kuzin N.

• Sumy Agrarian University Land Management and Cadastre Department 160, Gerasim Kondratiev St., Sumy, Ukraine, 40000

autor

Sidorenko V.

• Kryvyi Rih National University, Geodesy Department 11, Vitaly Matusevich St., Kryvyi Rih, Ukraine, 50027

autor

Palamar A.

• Kryvyi Rih National University, Geodesy Department 11, Vitaly Matusevich St., Kryvyi Rih, Ukraine, 50027

autor

Malanchuk M.

• Lviv Polytechnic National University Cadastre of Territory Department 12 Bandera St., Lviv, Ukraine, 79013

Bibliografia

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• [6] Sidorenko, V., Malashevskyi, M., Litvinenko, L., Tarnopolsky, E., Palamar, A. and Novikova, O. (2016). Rozrakhunok kompensatsiyi pry vidchuzhenni zemelnoyi dilyanky dlya suspilnykh potreb na prykladi rekonstruktsiyi velykoyi kiltsevoyi dorohy Kyyeva [Calculation of compensation for the alienation of land for public needs by the example of the reconstruction of a large ring road in Kyiv]. Technological audit and industry reserves, 4/6 (30), 25–34.
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Uwagi

PL

Opracowanie rekordu w ramach umowy 509/P-DUN/2018 ze środków MNiSW przeznaczonych na działalność upowszechniającą naukę (2018)